Procedural Lapses in GST Notice Invalidate Department's Order Due to Non-Compliance with Statutory Upload and Communication Requirements
Case-Laws
GST
HC found procedural irregularities in GST Department's notice and order issuance. The Show Cause Notice was not uploaded on the portal, and the order signed on 30th April 2024 was uploaded on 5th May 2024, beyond prescribed limitation period. HC directed GST Department to establish a Standard Operating Procedure (SOP) ensuring: (a) portal
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